Considering the characteristics of small and medium scale publishing houses in china , the author thinks that it is a key to seek a cut - in point to start the realization of the strategies . to set up a human resource management model oriented by the human character and clients should be most important for the development of small and medium scale publishing houses in china . under current circumstances , this is the most effective way to improve their core competitive competence and also a must for their sustainable development 结合我国中小专业出版社的特点，笔者认为战略的组织实施必须寻找一个切入点，而首先在企业内部建立以人为本以顾客为导向的人力资源管理模式实施人力资源管理战略对我国中小专业出版社至关重要，这是中小专业出版社在现有条件下，提升核心竞争力最有效的途径，也是出版企业走可持续发展道路的必经之路。
The treatise takes scientific development view as a cut - in point to study combination of value views and policy - making value views of local governments . in the paper , it points out that scientific development view is the object model of reconstructing policy - making view of local governments , which not only highlights the guide importance of scientific development view , then the subject coming to more theoretical front and practical pertinence , but also highlights great influence of value views on policy - making of local governments , then the subject arriving at more practical guidance 本文把科学发展观作为研究价值观与地方政府决策价值观相结合的一个重要切入点,提出科学发展观是地方政府决策价值观重塑的目标型态,既凸显了科学发展观的指导意义,使选题具有鲜明的理论前沿性和现实针对性,又凸显了价值观对地方政府决策的重大影响,使选题具有实践指导性。
It is just due to think about it , the author decides to choose the problem as a point to cut - in , and adopts a special visual angle of historical survey and comparison between china and the west , inquiring the evolution of the view on children both in china and the west vertically , analyzing it from educational axiology , educational teleology and educational equality horizontally 有感于此，本文以当前我国儿童教育中存在的问题为切入点，选取历史分析和中西比较的特殊视角，对中西儿童观的演进历程进行了纵向的分析，从教育价值观、教育目的论、教育平等性等教育维度对中西儿童观进行了横向的探讨。
Secondly , to achieve the independent regulation of active and reactive power output from the generator side which is designed for the purpose of tracing the maximum wind - energy capturing . the paper has analyzed the mathematic model of the ac excited doubly - fed machine and the stator field orientation control strategy of the motor as vscf wind power generator . thirdly , it has put forward and designed the dual pwm converter with the capacity of energy flowing bidirectional aimed at the demand of rotor energy bidirectional flow . the author constructed reliable and integrated experimental system and did a series of experimental study including no - load , cutting - in network and power generation at , below and above the synchronous speed 论文首先分析了风机运行特性及其最佳风能利用原理，通过仿真及实验验证了采用直流电机的输出特性模拟风力机的最大输出功率曲线的可行性，并给出了模拟系统的硬件结构；然后为了实现交流励磁发电机有功、无功功率独立调节机理，分析了交流励磁双馈发电机的数学模型和在追踪最大风能捕获变速恒频风力发电时必需的定子磁链定向矢量控制策略；针对双馈发电机转子能量双向流动的要求，提出并设计了具有能量双向流动能力的双pwm交流励磁用变频器；最后为实现从理论到实践的全面研究，研制出了一套小功率完整的双pwm变频器交流励磁的双馈风力发电机实验系统，进行了空载、并网、同步速及上、下的发电运行等一系列的运行实验；所完成的仿真和实验研究均验证了理论、模型和控制策略的正确性、可行性。
It also has real necessity to our country . this article focuses on the difference between profits after taxation of the dual annual reports , audited by native or foreign cpas separately , of the ab listed companies , as a cut - in point to assess the quality of the native accounting information . the whole article will be spread out in five dimensions , including comprehensive view , inter - sector comparison , cause research , dynamic analysis and inter - market comparison , discussing about the characteristics of the differences between the profit data disclosed in the native annual reports and that required by the international standards and the bottleneck of the quality limits of our accounting information 本文以1998 2000年ab股公司年报境内外审计后的税后净利差异作为研究国内会计信息质量的切入点，分总量、行业、致因、动态分析、两市比较五个维度，集中探讨了我国会计盈余数字与国际标准之间差异的分布特征及制约我国会计信息质量的瓶颈所在，对于牵涉较广机制层面的根源，本文只做简单的评述，而将文章的重点放在对差异本身的特点与制度层面的分析。
We found that that most of these researches mainly focused on nature of human capital and the importance of human capital play a role on economic development , but few people analyzed on the cost - profit of human capital , and the investment of human capital especially the investment of education . so the connection of human capital and investment of education will be a cut - in point of this article 由于我国人力资本市场尚处于一个相当不成熟的阶段，大多数的研究主要在人力资本的性质及人力资本对经济的重要作用方面，而对于人力资本成本收益的分析以及人力资本投资尤其是教育投资对人力资本形成的影响方面涉及甚少，因而将人力资本与教育经济学中的教育投资结合起来将是本文的一个切入点。
The dissertation selects the general urban design as cut - in point , focuses on researching remodel problem of city image , discusses how to facilitate implement of “ spiritual ” remodelment by making great efforts on material form , so as to eliminate the adverse impacts on inundated towns in hydropower project construction and achieve win - win situation for co - development of hydropower project and migrant town 本文选择以总体城市设计为切入点,重点研究城市意象的重塑问题,探讨如何通过物质形态的努力能有助于实现“精神”的重塑。最终有助于消减水电工程建设对其淹没区城镇的不利影响,实现水电工程与移民城镇共同发展的“双赢”局面。
A majority of state - owned enterprises developmental " bottle - neck " is weak power for new production developing management , so that i do with developing my enterprise personal product - item and drawing - documents management system ( called nfjdpdm ) , which is put practical cut - in point by way of pdm technology at earnest analyzing the enterprise competition situation 本课题针对大多数国企发展的“瓶颈” ? ?新产品开发能力弱以及管理粗放这一现实，在认真分析了南方公司机动分公司竞争态势的背景下：把开发企业自身的产品项目与图文管理系统作为pdm技术实施应用的切入点率先突破。
We should take scientific development philosophy as the ideological spirit , the construction of conservation - conscious society as the basis , scientific and technological progress as the motivity , the organization structure adjustment as the cut - in point , deepen the reform of industrial system and develop strategic industrial industries , reform the traditional industry with high - tech , realize smoothly the optimization and upgrading of industrial structure and strengthen the international competitive power of industry 以科学发展观为思想灵魂，建设节约型社会为基础，以科技进步为动力，以组织结构调整为切入点，深化工业体制改革，大力发展战略性工业产业，以高新技术改造传统工业，顺利实现工业结构优化升级，增强工业国际竞争力。
